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Sec. 68 additions justified as assessee failed to justify huge cash gift received from nephew being a salaried person
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Corporate Tax
Sec. 68 additions justified as assessee failed to justify huge cash gift received from nephew being a salaried person
Posted on
on
March 19, 2019
Tenet Tax Daily March 14 2019
By
tenettax-team
Corporate Tax
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AO was required to access address of assessee mentioned in last ITR; reassessment notice on old address not valid
TPO can apply TNMM to compute ALP even if comparable Co. isn’t manufacturing exactly the same product
